The state Department of Revenue responded to her request by stating her marriage was not valid in Pennsylvania; the department said she would instead be required to pay a 15 percent rate that applies to legal strangers, according to the news release from the law firm Jerner & Palmer, P.C.

Baus filed a petition Friday with the Orphan's Court of Northampton County seeking to collect at the 0 percent rate, the release states. Wills, among other things, are processed in that venue.

The petition claims the rejection of Baus' request is in violation of the U.S. Constitution.

"I just want my marriage to be respected like any other marriage," Baus said in a statement. "It is hard enough to cope with the loss of a spouse, but to have my marriage treated with such disregard is heartbreaking."